I have provided all the given figures for the question. I am not sure what else is needed to get help with question D?

Problem 7.14 (Algo) (LO 7.1) On January 1, 2019, Aspen Company acquired 80 percent of Birch Company's voting stock for $372,000. Birch reported a $360,000 book value, and the falr value of the noncontrolling Interest was $93,000 on that date. Then, on January 1, 2020, Birch acquired 80 percent of Cedar Company for $180,000 when Cedar had a $126,000 book value and the 20 percent noncontrolling Interest was valued at $45,000. In each acquisitlon, the subsidlary's excess acquisition-date falr over book value was assigned to a trade name with a 30 -year remaining life. These companles report the following financlal Information. Investment Income figures are not Included. Assume that each of the following questlons is independent: a. If all companles use the equity method for Internal reporting purposes, what is the December 31, 2020, balance In Aspen's Investment In Birch Company account? b. What is the consolidated net Income for this business combination for 2021? c. What is the net Income attributable to the noncontrolling interest in 2021? d. Assume that Birch made Intra-enttly Irventory transfers to Aspen that have resulted in the following Intra-entity gross profits in Inventory at the end of each year: What is the accrual-based net income of Birch In 2020 and 2021, respectlvely? Complete this question by entering your answers in the tabs below. Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following intra-entity gross profits in inventory at the end of each year: What is the accrual-based net income of Birch in 2020 and 2021, respectively